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The Federal Court (Edmonds J) has dismissed the taxpayer's application that he was entitled under s 18-15(1) of Schedule 1 to the Taxation Administration Act 1953 to a credit of $159,859 against the assessment of income tax payable by the applicant for the year ended 30 June 2004 (“the relevant year of income”).

The credit of $159,859 to which the taxpayer claimed to be entitled was said to be equal to the total of the amounts withheld from withholding payments (payments of salary and director's fees) made to the applicant by his employer during the relevant year of income. The amount was never paid to the Commissioner by the employer.

Edmonds J noted that there was no evidence showing the taxpayer's gross entitlement, the tax withheld from that gross entitlement and the net amount paid. There was no evidence of the terms of any contract of employment between the taxpayer and his employer. Nor were any books of account or other records of the employer, such as wage records, for the relevant year of income or, for that matter, any other year of income, put in evidence. It followed that there was no evidence that any withholding had been made.

The taxpayer's application was dismissed: Young v FCT [2012] FCA 1098 (Federal Court, Edmonds J, 10 October 2012).


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